制度安排與會計信息質(zhì)量的保證與優(yōu)化—兼評我國公司治理結(jié)構(gòu)與會計信息失真.pdf

1、復旦大學碩士學位論文制度安排與會計信息質(zhì)量的保證與優(yōu)化—兼評我國公司治理結(jié)構(gòu)與會計信息失真姓名：王佳華申請學位級別：碩士專業(yè)：政治經(jīng)濟學指導教師：焦必方2002.5.1AbstractAsoneoftheimportantSOCialinformationresources，accountinginformationPlaysanactiveroleinstimulatingtheSOCialresourceoptimization，s

2、trengtheningtheinternalcontrolaswellasmacroeconomicsregulationsMeanwhile，theproblemoflow—qualityaccountinginformationhasarousedworldwideconcerns，andcorrespondin91Y，itbecamethetargetofCensureThepaperdiscussestheinstitutio

3、nalarrangements，andtheirrelationshipstothecooperategovernance，interna]control，accountingStandard，andauditorsselfdiSCiplinesystemwhichmayaffectthequalityofaccountinginformationThemechanismofinstitutioniSinducedbytheintere

4、stofthebehaviorofindividualTherefore，improvingqualityofAccountinginformationshouldfocusbothonthesettingofSCientifiCaccountingstandardsandrigidenforcement0frelatinglawsThethesiSincludesfourchapters，Chapteroneanalyzestheva

5、lueofaccountinginformationanditsqualitycharacteristiCSintroducedthevaguenature0faccountinginformatiOnandthetypesoftheaccountinginformationdistortionandtheinjurytothemarketeconomiCSChaptertWOanalyzestheimpactofinstitution

6、alarrangementstotheaccountinginformationintheinstitutionaleconomicspointofview，andelaboratefurtherthesystemcausesofaccountinginformationdistortionChapterthreeanalyzestheinstitutionalfacts，whichmayassureandoptimizethequal

7、ityoftheaccountinginformationincludingtheenactingandcoordinationofaccountingstandard，theinternalcontrolsystemandtheexternalsupervisionas，awholeundercooperategovernance，theroleofcompanymanagement，themodelofaccountingsyste